Shri Suresh Chhaganbhai Patel, Anand V. The ACIT.,C.C. -2, Baroda

MA 8/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7915 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 31-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , . .!'#$, % & BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATIONS (S) BY SL. NO(S). MA NOS. [OUT OF ITA NO(S) /IT(SS)A NO(S) ASST YEAR(S) / BLOCK PERIOD APPLICANT (S) RESPONDENT(S) 1. MA NO.8/AHD/2012 [ O/O ITA NO.1726/A/08 ] 2003-04 SHRI SURESH CHHAGANBHAI PATEL HARIDARSHAN BUNGLOW OPP.VAIBHAV TOWER ANAND VIDHYANAGAR ROAD, ANAND PAN: AERPP 2183 A ACIT CC-2 BARODA 2. MA NO.9/AHD/2012 [O/O IT(SS)A NO.841/A/10 2000-01 -DO-ASSESSEE -DO-REVENUE 3. MA NO.10/AHD/2012 [O/O IT(SS)A NO.842/A/10 2003-04 ASSESSEE REVENUE 4. MA NO.11/A/2012 (O/O ITA NO.1733/A/08 ) 2000-01 ASSESSEE REVENUE 5. MA NO.12/A/2012 (O/O ITA NO.1734/A/08 ) 2004-05 ASSESSEE REVENUE 6. MA NO.13/A/2012 (O/O ITA NO.3477/A/10 ) 2004-05 ASSESSEE REVENUE '( ) / APPLICANT BY : SHRI TEJ SHAH +,'( - ) / RESPONDENT BY : SHRI O.P.BATHEJA, SR.D.R. ./ - 0% / / / / DATE OF HEARING : 30/03/2012 1'2 - 0% / DATE OF PRONOUNCEMENT : 30/04/2012 MA NOS.8 TO 13/AHD/2012 SURESHBHAI CHHAGANBHAI PATEL VS. ACIT - 2 - 3/ O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 28/11/20 11 PASSED BY THE ITAT AHMEDABAD BENCH A IN ITA NOS.1726/AHD/08 (A.Y. 2 003-04), 1733 & 1734/AHD/08 (A.YS.2000-01&2004-05), 3477/AHD /10, (A.Y.2004-05) AND 841 & 842/AHD/10 (A.YS.2000-01 & 2003-04). IN THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE HAS SUBMITTED AS UNDER:- THE APPELLANT HAS FILED THE ABOVE REFERRED MISCELLA NEOUS APPLICATION(S) SEEKING INDULGENCE OF THE TRIBUNAL T O RECTIFY ITS ORDER (IN ITA NOS.1726/AHD/08 (A.Y. 2003-04), 1733 & 1734/AHD/08 (A.YS.2000-01&2004-05), 3477/AHD/10, (A .Y.2004- 05) AND 841 & 842/AHD/10 (A.YS.2000-01 & 2003-04) D ATED 28/11/2011 ON THE FOLLOWING GROUNDS: (I) THE AFORESAID APPEAL(S) WAS/WERE DIRECTED FOR HEARING ON 26/09/2011. ON THE SAID DATE, THE APPEAL WAS ADJOU RNED TO 28-11- 2011. (II) HOWEVER, SINCE THE COUNSEL DID NOT APPEAR NOR ANY INTIMATION WAS GIVEN TO THE APPELLANT ABOUT HIS INABILITY TO A PPEAR, THE MATTER WAS DISMISSED FOR DEFAULT RELYING UPON THE DECISION OF THE ITAT IN THE CASE OF CIT V/S MULTIPLAN INDIA PVT.LTD. 38 ITD 320. SINCE THE APPELLANT WAS PREVENTED BY SUFFICIENT CASE FROM APP EARANCE AS HE WAS RELYING UPON HIS COUNSEL, THE ORDER DISMISSING THE APPEAL(S) IN LIMINE BE RECALLED. (III) THE APPLICANT SUBMITS THAT THE CASE HAS THE POTENTIAL TO SUCCEED BEFORE THIS HON'BLE COURT AND IF NO ENTERTA INED WILL CAUSE A GRAVE ECONOMIC LOSS TO THE APPLICANT. MA NOS.8 TO 13/AHD/2012 SURESHBHAI CHHAGANBHAI PATEL VS. ACIT - 3 - (IV) THEREFORE, PRINCIPLES OF NATURAL JUSTICE DEMA ND THAT THE ORDER NEEDS TO BE RECALLED AND AN OPPORTUNITY BE GRANTED TO THE APPLICANT TO PROVE THE GENUINENESS OF HIS CASE. 2. WE HAVE HEARD THE PARTIES. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT BENCH A AHMEDABAD PASSED IN ITA NOS.1726/AHD/08 (A.Y. 2003 -04), 1733 & 1734/AHD/08 (A.YS.2000-01&2004-05), 3477/AHD/10, (A .Y.2004-05) AND 841 & 842/AHD/10 (A.YS.2000-01 & 2003-04) DATED 28/11/2011 AND DIRECT THE REGISTRY TO FIX THE HEARING OF ALL T HESE ASSESSEES APPEALS ON 21/06/2012 AS PER LAW. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 5. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ALLOWED. SD/- SD/- ( . .!'#$ ) ( ) % ( A.K. GARODIA ) ( M UKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 30/ 04/2012 40..., ..../ T.C. NAIR, SR. PS MA NOS.8 TO 13/AHD/2012 SURESHBHAI CHHAGANBHAI PATEL VS. ACIT - 4 - 3 - +5 6 52 3 - +5 6 52 3 - +5 6 52 3 - +5 6 52/ COPY OF THE ORDER FORWARDED TO : 1. '( / THE APPLICANT(S) 2. +,'( / THE RESPONDENT 3. 7 / CONCERNED CIT 4. 7() / THE CIT(A)-IV, AHMEDABAD 5. 5:! +. , , / DR, ITAT, AHMEDABAD 6. !$ ;/ / GUARD FILE. 3. 3. 3. 3. / BY ORDER, ,5 + //TRUE COPY// < <<